Slovenia has published the Law of 20 October 2021 on amendments to the Corporate Income Tax Act, including amendments in relation to defensive measures for low-tax and non-cooperative countries and jurisdictions, as well as reverse hybrid mismatch rules and other measures. Low-Tax and Non-Cooperative Countries and Jurisdictions One of the key amendments is the addition of a new Chapter III.a on tax management and defensive measures, which contains a new Article 8.a on measures related to listed jurisdictions. The new article provides that when applying the measures of the Corporate Income Tax Act, taxpayers must take into account whether an...